13 ABC Ltd have issued 200,000 ordinary shares at a price of 1.15 each. The shares have a nominal value of 85 pence each. What is the journal to enter this share issue into the accounting records? Select one: OA. DR Bank 23,000,000/ CR Share capital 17,000,000/ CR Share premium 600,000 OB. DR Bank 230,000/ CR Share capital 230,000 OC. DR Bank 230,000/ CR Share capital 170,000/ CR Share premium 60,000 O D. DR Share capital 230,000/ CR Share premium 230,000